2016 (6) TMI 6

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sment was issued by the said Assessing Authority vide Annexure-D, dated 17.03.2016, which was served on the petitioner-assessee on 18.03.2016. The petitioner-assessee prayed, vide Annexure-E, dated 19.03.2016, to grant 20 days time to prepare and compile the requisite information and file the detailed objections to the said show-cause notice. Instead of granting 20 days time, the Assessing Authority made an endorsement on the said request letter granting time only up to 25.03.2016, which was even otherwise granted in the show-cause notice itself giving a period of seven days. 3. The petitioner-assessee again applied, vide Annexure- F, dated 28.03.2016, that due to holidays between 23rd and 27th March, on account of festivals of Holi, Good .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... present writ petitions are filed by the petitioner- assessee challenging the said order mainly on the ground of breach of principles of natural justice and denial of a reasonable opportunity of defending the case before the Assessing Authority. 5. Learned counsel for the petitioner-assessee submitted that the respondent-Assessing Authority misconstrued the relevant provisions of limitation prescribed under Section 40 of the Karnataka Value Added Tax Act, 2003 (for short 'the KVAT Act, 2003') and even if the tax period for the month of April 2009 was taken into account as a separate "tax period", the limitation of seven years would expire by 30.04.2016 and not by 31.03.2016, as held by the Assessing Authority. But in the afore-quote .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at the order / endorsement dated 4-2-2015 has been passed in a mechanical manner by ignoring the contents of the reply. As such, we are of the opinion that by not granting sufficient time to the appellant for furnishing requisite statutory forms, the appellant was denied adequate opportunity, which amounts to violation of principles of natural justice. We are also of the opinion that in the facts of the present case, the reasons given in the reply dated 3-2-2015 were sufficient to grant further sufficient time (not merely one week), to submit the statutory forms and the Appellate Authority was not justified in passing the order/endorsement dated 4-2-2015 and consequently, the order dated 20-02-2015 imposing the tax liability on the appellan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X